International Journal of Scientific and Research Publications

IJSRP, Volume 7, Issue 11, November 2017 Edition [ISSN 2250-3153]


TAX AWARENESS AND PERCEPTION OF TAX PAYERS AND THEIR VOLUNTARY TAX COMPLIANCE DECISION: EVIDENCE FROM INDIVIDUAL TAX PAYERS IN SNNPR, ETHIOPIA
      Niway Ayalew Adimasu, Wondwossen Jerene Daare
Abstract: The objective of this study was to examine tax awareness and perception of tax payer’s and their influence on voluntary tax compliance decision. The study used descriptive research design. Category A tax payers were the target population of this study. A sample of 377 individual Category A tax payers were randomly taken from selected cities. The study used primary and secondary data sources. Primary data were collected through questionnaire and secondary data were collected from reports and manuals of Ethiopian Revenue and Customs Authority (ERCA) branches. Descriptive statistics such as tables and percentages have been used for data analysis. The result of this study revealed that tax awareness was the major problem for voluntary tax compliance attitude and most tax payers viewed the current tax rate and penalty rate is high and they also believed that existing tax system is unfair. Besides, this study shows that tax payer’s positive perception towards the tax system and government spending also encourages voluntarily tax compliance.

Reference this Research Paper (copy & paste below code):

Niway Ayalew Adimasu, Wondwossen Jerene Daare (2017); TAX AWARENESS AND PERCEPTION OF TAX PAYERS AND THEIR VOLUNTARY TAX COMPLIANCE DECISION: EVIDENCE FROM INDIVIDUAL TAX PAYERS IN SNNPR, ETHIOPIA; Int J Sci Res Publ 7(11) (ISSN: 2250-3153). http://www.ijsrp.org/research-paper-1117.php?rp=P716988
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